【中文版】

年度财务报告是指企业按照国家财务会计法规和会计准则要求，在每个会计年度结束后，编制并披露的反映企业特定时点财务状况、全年经营成果和现金流量等信息的财务报表。

年度财务报告对于投资者、债权人、政府机构、企业管理人员及其他利益相关者来说具有重要意义。通过这份报告，利益相关者可以了解企业的经营状况、财务状况和业绩表现，从而做出相应的决策。例如，投资者可以评估企业的盈利能力和投资价值，债权人可以评估企业的偿债能力，政府机构可以了解企业的税收缴纳情况等。

年度财务报告通常包括资产负债表、利润表和现金流量表等主要报表。资产负债表反映了企业在特定时点的资产、负债和所有者权益状况，利润表反映了企业在一定期间内的经营成果，现金流量表反映了企业在一定期间内的现金流入和流出情况。此外，报告还包括财务报表附注和其他补充信息，以帮助利益相关者更好地理解财务报表内容。

为了保证年度财务报告的真实性、准确性和完整性，国家制定了相应的财务会计法规和会计准则，对企业的会计核算、会计要素确认、计量和披露等方面进行了规范。同时，会计师事务所等中介机构也会对企业的年度财务报告进行审计，并出具审计意见报告，以增强报告的可信度和公信力。

总之，年度财务报告是企业的重要信息披露方式，对于利益相关者评估企业的经营状况和做出相应决策具有重要意义。

【英文版】

Annual financial report refers to the financial statements that enterprises prepare and disclose in accordance with national accounting regulations and accounting standards after the end of each accounting year, reflecting the financial status, operating results, and cash flow information of the enterprise at that particular time.

Annual financial reports are important for investors, creditors, government agencies, enterprise management personnel, and other stakeholders. Through this report, stakeholders can understand the enterprise's operating conditions, financial status, and performance to make appropriate decisions. For example, investors can evaluate the enterprise's profitability and investment value, creditors can evaluate the enterprise's debt repayment ability, and government agencies can understand the enterprise's tax payment situation.

Annual financial reports usually include the balance sheet, income statement, and cash flow statement. The balance sheet reflects the asset, liability, and owner's equity status of the enterprise at a specific time. The income statement reflects the operating results of the enterprise during a certain period of time. The cash flow statement reflects the cash inflows and outflows of the enterprise during a certain period of time. In addition, the report includes financial statement footnotes and other supplementary information to help stakeholders better understand the content of the financial statements.

To ensure the authenticity, accuracy, and completeness of annual financial reports, the government has formulated corresponding financial accounting regulations and accounting standards to standardize the accounting methods, recognition, measurement, and disclosure of enterprises. At the same time, accounting firms and other intermediary institutions will also audit the annual financial reports of enterprises to enhance their credibility and credibility.

In summary, annual financial reports are an important way for enterprises to disclose information, which is of great significance to stakeholders in assessing the operating conditions of enterprises and making appropriate decisions.